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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 4, November 2012, Hlm. 51-62

DETERMINAN AUDIT REPORT LAG PADA PERUSAHAAN PUBLIK DI INDONESIA

LIE YUNG YUNG

STIE Trisakti
lieyung@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/DETERMINAN AUDIT REPORT LAG PADA PERUSAHAAN PUBLIK DI INDONESIA

ABSTRACT:

The development of go public company in Indonesia had significant and rapid progress that resulted in an audit of financial statement will demand an ever increasing. Any company that went public are required to submit financial statement prepared in accordance with accounting standards and audited by a registered public accountant. The objectives of this research is to test and analyze whether firm size, debt to asset ratio, profit/loss, audit opinion, public accountant firms, change of auditors,and going concern opinion. The research is focused on manufacturing companies listed in Indonesia Stock Exchange and the samples are obtained by purposive sampling method and data were analyzed using multiple regression analysis. There are 84 firms sample selected for the period 2007 until 2010. The conclusion of this research shows that public accountant firms and going concern opinion have influence to audit report lag. While firm size, debt to asset ratio, profit/loss, audit opinion and change of auditors have no influence to audit report lag.

Keyword :Audit Report lag, firm size, debt to asset ratio, profit/loss, audit opinion, public accountant firms, change of auditors,and going concern opinion
 
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